Especialización en Revisoría Fiscal
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Item Mecanismos de control Interno para la empresa CDA San Nicolas SAS para mitigar la ausencia de una figura de Revisoría Fiscal.(Universidad Santiago de Cali, 2024) Lozano Zuluaga, Katherine; Grisales, DiegoIn Colombia, according to Law 43 of 1990, and Law 1314 of 2009, commercial companies that exceed the established amounts must have a tax auditor; however, SMEs or small and medium-sized companies, since they do not exceed said amounts, do not require said review, which is why they are exposed to risks due to lack of controls. Such is the case of the company CDA San Nicolas SAS, where there is currently no tax auditor to guarantee effective strategies and mechanisms to guarantee financial integrity, legality and transparency in its operations. Therefore, this project proposes some internal control mechanisms that allow mitigating the risks due to the absence of a Statutory Auditor; Mitigating the risks associated with this absence is essential to maintain the trust of stakeholders and ensure sustainable growth in the current competitive business environment, therefore, this work is a great analysis and added value for both the CDA and others. companies in similar situations. The above will be developed through a Qualitative methodology based on the collection and analysis of information, and which is divided into 3 phases (Diagnosis, Determination and proposition) in order to effectively conclude the stated objectives. Once the proposed methodology has been developed, it can be concluded that the company CDA San Nicolas SAS does not currently have an internal control system, since the existing controls identified are not documented, they are not verbally socialized to collaborators and they are not executed or monitored. For this reason, it is intended, once manuals, tests and critical points in the investigation have been determined, to proceed to determine and propose tools, manuals or guides such as Check lists that allow the administration to develop more rigorous control and monitoring and thus achieve the great promise that is to minimize risks. As a result of this guide or analysis of each risk situation identified and evaluated, as well as the mechanisms that can be implemented to control them, it is expected to obtain an improvement in the processes and a strengthening of the company's teamwork, generate trust and recover the fluidity of both administrative and financial operations.Item El papel del revisor fiscal en la prevención de fraudes en la sociedad de activos especiales(Universidad Santiago de Cali, 2023) Rodríguez Cadena, Juan Camilo; Bermúdez Rodríguez, Mayra Alejandra; Obando Fuertes, Fabio AldemarItem El Revisor Fiscal: Un Pilar Fundamental en Triturados y Agregados del Caribe SAS(Universidad Santiago de Cali, 2024) Serna Almeciga, Elizabeth; Cuéllar Ángel , Valentina; Mantilla Redondo, Jose LuisThis investigation is focused on determining whether the Scope of the Statutory Auditor in the company Triturados y Agregados del Caribe SAS, is sufficient to meet all the needs of the Statutory Auditor, given the particularities of the sector where its main activity is carried out. For this reason, the role played by the Statutory Auditor within the company will be analyzed, whose function involves facing challenges not only of a tax, legal, financial and ethical nature, but also those inherent to the mining industry. Based on the above, several questions emerge, such as those mentioned below; What would be the optimal scope of the Statutory Auditor at Triturados y Agregados del Caribe SAS during the year 2023 and how does his role adjust to the particularities of this company? To address the questions that have arisen during the development of this research, our main objective is to propose improvements in the Auditor’s report for the company Triturados y Agregados del Caribe SAS in 2024. These objectives will allow us to delve into the analysis of the duties and responsibilities of the Auditor, according to the current regulations in Colombia. Additionally, we will seek to identify the areas in which the Auditor currently intervenes in Triturados y Agregados del Caribe SAS and determine their specific function, considering the company’s particularities. To achieve the stated objective, we have conducted a documentary review and in-depth interviews, in order to obtain the necessary information. Based on this review and the results obtained, we can mention possible improvements that could be implemented in the Auditor’s report for this company, thereby enhancing efficiency and utilization of the said report.Item La responsabilidad del revisor fiscal frente a la valoración razonable de los criptoactivos en empresas colombianas.(Universidad Santiago de Cali, 2024) Paternina Rodríguez , Ariel De Jesús; Ibarguen Martínez, Gloria Inés; Mantilla Redondo, Jose LuisThe purpose of this article is to understand the responsibility faced by the Statutory Auditor in Colombian companies in the reasonable valuation of crypto assets, also known as cryptocurrencies or digital assets. The exercise of the profession of the Statutory Auditor draws attention in the valuation of cryptoassets because it must reveal the financial information of a company that has assets represented in investments of this type of virtual currency; resulting in accounting estimates of the value of these assets that support their professional criteria and judgment. Therefore, the challenge to which the Statutory Auditor is exposed starts from the identification of the virtual asset, the correct application of the standard and the identification of the digital environment of cryptoassets, as well as strategic alliances with Cryptocurrency experts that illustrate the details of this cyber issue, the field in which this monetary system is developed and under this scenario the Statutory Auditor aims to obtain reasonable security. Depending on the entity where he is carrying out his work, the Tax Auditor may find that this type of digital currency presents various methods of supply and demand in the market and this becomes relevant to design the tests that are part of the review. The above is explained because the Statutory Auditor must take special care considering the high risk of volatility of Cryptoassets. The profits generated by this type of investment arise in a decentralized system, without control by financial entities, and without government regulations, which has caused many entrepreneurs to invest and add these investments with crypto assets to their assets. 5 1Estudiantes del Programa de Especialización en Revisoría Fiscal de la Universidad Santiago de Cali It is necessary to investigate the responsibility of the Statutory Auditor regarding a reasonable valuation of Cryptoassets in Colombian companies, given that although this currency is of great interest to investors and businessmen due to its significant profits, they also face a high risk. loss of investment. Through this article, it is mainly intended to investigate the responsibility of the Statutory Auditor when reasonably valuing crypto assets in Colombian companies, along with their regulatory and control framework that is currently present in the nation, the purpose of which is the prevention of money laundering and combating the financing of terrorism.Item Análisis de la revisoría fiscal en las sociedades del régimen simple de tributación en Colombia(Universidad Santiago de Cali, 2024) Zamora Castañeda, William Stiven; Mantilla Redondo, José LuisThis degree work provides an analysis of the tax audit in Colombia and its articulation with companies that opt for the tax system of the simple tax regime, taking as a starting point the regulations that regulate the functions of the tax audit and the regulations. legal framework applicable to the simple tax regime, providing a source of consultation for students, professors, public accountants, tax advisors and professionals interested in the exercise of tax auditing in this type of companies. The methodology used in this degree work is descriptive, with a deductive method, where the general rules that frame the scope and function of the tax auditor in companies obliged to comply with this figure are analyzed, it delves into the particularities applicable to the companies of the simple tax regime, detailing the requirements that the tax auditor must evaluate in said companies, without losing sight of the general regulatory guidelines required by the exercise of the tax audit itself. The above has secondary sources of consultation, such as academic websites, articles, monographs and Colombian and international regulations. The importance of this analysis is consolidated in addressing two issues of utmost importance in Colombia today, which are increasingly becoming more important in the business sector, allowing readers of this degree work to know general aspects of tax matters on diversity. between the existing tax regimes in Colombia, namely, the ordinary income regime and the simple tax regime. This work provides readers with a context of the differential factors that must be considered in adequate planning of the tax audit for this type of companies, taking into account the regulatory requirements for its accessibility. In addition to the aforementioned, it can be considered that tax audit professionals require constant updating in all areas that impact the 8 development of their practice, thus obtaining solid bases on which they base and form their opinion on the financial information and compliance with current regulations, this includes aspects of tax regulation, in order to evaluate regulatory compliance in the adoption and permanence in the simple tax regime, prevailing in their professional practice the fulfillment of the obligations and responsibilities derived from its performance as a supervisory figure, since each company presents particular conditions that must be considered in this regard.Item Implementacion de pruebas sustantivas para la auditoría de impuestos de la empresa earcp s.a.s.(Universidad Santiago de Cali, 2024) Acosta Rodríguez, Efreydi; Mantilla Redondo, José LuisItem Importancia del levantamiento e implementación de riesgos propios del Centro de Distribución Postobón SA Jamundí(Universidad Santiago de Cali, 2023-05-26) Calderón Gómez, Claudia Marcela; Morales Collazos, Angelica María; Vargas Calderón, Diego FernandoItem Análisis a la reglamentación de la actividad de la Revisoría Fiscal y su proyecto de reforma(Universidad Santiago de Cali, 2023-05-26) Ferreira Zapata, Alfredo; Carvajal Pardo, PaolaThe purpose of this academic work is to investigate on the practice of the Statutory Auditing in Colombia and its possible reforms which includes not only the duties of the Statutory Auditor, but also his professional profile and the conditions of suitability of the same professional. For this purpose, the importance of the institution of the Statutory Auditing both for the state and for society in general is taken into account. The regulatory framework and the entities that currently regulate its exercise are also taken into account. This work is a bibliographic research academic work that is complemented with information taken from the Internet and that consists of three phases which include the current functions of the Statutory Auditor, some of the recent proposals for reform the Statutory Auditing and a possible overview in if the current reform proposal is approved.Item Propuesta de sistema de control interno para el área financiera de la Compañía Comercializadora S.A.S(Universidad Santiago de Cali, 2023-05-26) Barandica Gil, Carlos Antonio; Sanchez Rada, Ivonne Daniela; Obando Fuentes, Fabio AldemarItem Auditoría de gestión en los procesos de importación de repuestos para motocicletas(Universidad Santiago de Cali, 2023-05-26) Murillo Caicedo, Carmen Soriz; Montaño Agudelo, Sandra Janeth; Moreno Gutiérrez, José LuisAs is known as a result of the economic opening and free trade agreements in Colombia, foreign trade has become a very important activity, where the rulers on duty must constantly issue regulations that allow the control and development of imports, that is, Therefore, with this work it was possible to propose a support tool for auditors, which would provide them with reasonable security and prior knowledge of the activity. In Colombia, there are many risks that auditors face in the processes of importing motorcycle spare parts, which if not detected would imply large losses, costs and possible sanctions or fines for the company, taking into account the new regulations, the auditors and tax inspectors are also exposed to sanctions and disqualifications.Item Beneficios del Blockchain en la auditoría en Colombia(Universidad Santiago de Cali, 2020) Castillo, Luz Stella; Garcés Díaz, Juan Alberto; Montaño Martínez, Liz KatherineThe issue of blockchain or blockchain has gradually been known in Colombia, however, various sectors have not required this tool nor have they allowed themselves to know the benefits it brings. Both auditors and national audit firms have minimally taken into account this tool for the development of their activities, ignore the benefits and many others ignore the issue completely. The competitive market of auditors and auditors firms is framed in the offer of good practices and in the use of technologies that allow them to perform the appropriate form of their laboratories and in a shorter time, with the greatest coverage of verified elements available to be more efficient.